EDINBURGH: ST ANDREW'S CLERIWSTON CHURCH OF SCOTLAND CONGREGATIONAL ACCOUNTS (RECEIPTS AND PAYMENTS ACCOUNTS) FOR YEAR ENDING 31 DECLMBER 2023 Congregation No: 010085 Charity No: SC 002748 Page l of 14 Reference and Administrative Information ChArity Name: Edinburgh,. St Andrew's Clermiston Church of Scotland Chgarity Registr8tRon Number". SC002748 Congregation Reference No: 010085 Conts¢t Address: Edinburgli St Andrew's Clemiiston 17 Clemiiston View EDNIURGH EH4 7BU Registered Office Address: Elders as Trustees ° and others (Co-opted Members of the Longregation) Prlneipal Offiee-bearer8 Minist¢r: Interim Moderator Session Cl¢rk.. chU￿h Treasurer: Illdep¢ndent EJaminer Hollis Accounting Ltd, 3 NILlvillL L rescent, FAliiiburgh, EH3 7HW. Bankers Bank of Scotland, 206 St Jobn's Road. Edinburgh, EH12 8SH Page 2 of 14 Trustees, Annual Report Year ended 31 December 2023 Structure, Governance and Management Governing Document Athninistration of the Chuwh is in accordance with the t¢rms of the Deed of Constitution (Unitary Fonn). Recruitment and Appointment of Trustees Members of th¢ Kirk Session are the charity's trust¢es. Tlxe Kirk Session meinbers are the elders of the church and are chosen from those Enembers of the church who are considered to have the appropriate gifts and skills. The m¢mbers of the congregation arc also invited to nominate in(lividuals who are believ¢d to have the skills and commitment to contribute to the managenient affairs of the Church to attend and contribute to the Kiik Session. St Andrew, is cutyently in the process of forming a Union with th¢ ¢hurch of St Anne's and St Ninian's as part of th¢ Church of Scotland's wider plan to ensure the "right resources in the light places" When complete. the minister (when appointed), will be elected by the combined congregation, inducted by Presbytcry and will also be a member of tbe combined Kirk Session. Organisational Structure The Kirk Session is chaired by the Interim Moderator, whklst the charge i¢mains in vacancy and is scheduled to me¢t six times in a (achieved in 2023). All m¢¢tings of th¢ Kirk Session ¢ire t"a¢e-to-face meetings as opposed to th¢ ZOOM meetings held during COVID 19 restrictions. The Kirk Session was. th¢refore, able to discharge its responsibilities fully. To ensurc compliance with the General Data Protection Regulation (GDPR), Data Proteelion is a standing agcnda iteni for all meetings of the Kirk Session. The Kirk Session is also responsibl¢ for spiritual affairs Mqthin the church. Objectives and Activities The Church of Scotland is TrinitarAan in doctrine, Refornied in tradition and Presbyfrrian in polity. It exists to glorify God and to work for thc advancement of Christ's Kingdom throughout the worl(L A8 a national Church, it acknowledges a distinctive call and duty to bring the ordtnances of religion to the people in every parisb of Scotland thn)ugh a territorial ministy. It Co-operates with othei Churches in vatious ecutnenical bodies in Scotland and beyond. In the period of this repor¢ St Andrew's Clermiston did. not have a ministeT Ill Post. The congregation has beell supported for various services by Rev Price and through the neighbouring Churches of St Anne's and St Ninian's. In the absence of a d¢dicat¢d Minister, membei's of the congregation play an active part in the creation and delivery of services. Page 3 of 14 Objectives and Activities (contd.) Worship of God is offered on each Sunday at 10:30 am in Edinburgh St Andrew's Clermiston. There was no forniafi "Sunday School" for ¢hildren during the year although trained staff and resources were availabl¢ every Sunday should young people attend, St Andrew's offers an opportunity for the Community to remember those killed and injured through confiict at its anniial Remembrance Service. To nvdrk St Andrew's Day* the church holas a"Toy Service" whereby members of the congregation can donate toys to benefit those experiencing hardship and thus ensure ¥hildreii do not go without at Christmas. This is don¢ working in conjunction wTrth'I'he Salvation Anny in Edinburgh. Traditional Christmas events (c.g. Community Carol Service and a seNice to herald Clristtnas Day) w¢re c4)nducted and proved to be very popular with our community. All services opell to all members of the public. St Andrew's continues to be a part of the ecumenical Corstorphine Churches Together, tsking an active part in plam]ing and participation in ecumenical joint public Services of Worship throughout the year. St Kentigern's Roman Catholic Church and St Andrew's Church have signed an agreen]ent to work and worship and shate fi￿her tog¥th¢r. It is called the David CTemmell Ecumenical Initiative. This Initiative also allows both churches to reach into the Community and beyond with love and concern. Th¢ Halls of St Andrew's continue to be offered for regular Community use: Line Dancing, Pilates, Badminton Club, Soccer Skills for 2- to 5-year-olds, Guides and Scouts Organisations, Dance Groups, Theatre Group, Co-op Women's Guild. and a Crafts Group. Th¢ Halls are also available for hire by outside groups or individuals. The Halls are used for oes￿l0nal cornmunity fund-raising ¢v¢nts. St Andrew's Church is deeply conimitted to DrLunbrae ConLmunity Council with some congrcgallts being members of the Council. St Andrcw's arranges for people to participate irt Ch￿lty concerns, including Scottish Leprosy Mi&%ion. St AndiEw's is a collection point for food items for the Edinburgh North-west Food Bank. St Andrew's is an eco-congregation affiliated to Ew-congregation Scotland (see below) Achievements and Performance St Andrew's has worked to support the Edinburgh North-west Fi)od Bank. Mernbers of the congregation give generously throughout the year food and other items. St Andrew's also nthes its premises available to the Foodbank Project so it can act as a distribution point. 'I'his helps a number of familAe8 and individuals in our community who would otherwise have further to travel to access this vital support. Over the period of wint¢r 2023, the congregation supported those using the Foodbank further by offering simple refre5hm¢nts whilst collecting their food parc¢ls'. Foodbank uscrs normally travel on foot or by bus to our collection poin( so this additional support allows thwn soit]e respite. Page 4 of 14 FAST Project The FAST (Future at St Andrew's) Project received grants in previous y¢ars from the Church of Scotland "Go For It" Fund to enable us to employ a Community Development Officer. artd Cleaner. The project works to engag¢ the con]munity of Clernliston and Drumbrae in more ¢ommuDity-based activities for the benefit of the most Trwlnerable children and elderly people in our area. I)UTing the year, througli the work of our Community Development Team we provided a variety of activities and settings for con]munity involvement and intergenerntional interaction. There were signs of the level of activity returning to its pre-pandemic level (COVID restrictions had severely curtailed activities). Whilst not yet back to th¢ previous bigh point, our premises saw appYoxin]ately 1,1 00 hours of use by various groups over the course of tbe year. St Andrew's Clermiston is part of ECO-Congregation S¢otland, which is a mov¢tnent of Scottish church organisations con]mitted to ad(k¢ss&ng environmental concerns. This meaTJS taking PTacti¢ul action in our church to reduce our environmcntal impact and encol￿agIng OUT congregation to do likewise in their own lives, EC'O-Congregation Scotland has recognised our efforts to date through the pre%entation of a Silver ANvard. This m¢ans we m¢t or exceeded the organisation's enhanced stsndards for spiritual and practical liping as well as goneral aspects of environmental concerns. The organisation has been iinpressed with St Andrew's efforts to ¢ngage with the wider community on enTrironmental issues, particuIarEy through the congregation's foous on reducing the carbon footprint of Its buildings / activtties. Prior to COVID restrictions, St An&ew's produ¢ed a ¢ommunity magazÈne FASTForwaYd twice a y¢ar. This magazine aimed to give details of local community voluntary organisation8 and cvents taking place. li was free of charge and delivered to every home in our area (3,000 homes). This was seen as an tmportant weapon in the fight to challenge social isolation that alyects a numbcr of people in our community.. W¢ hope to revlve this magazine in the ￿tur¢. Financial Review The COVID-19 (Coronavirus) restrictions affected our in three ways: the suspension of services meant a loss o£freewill offerings, opell plate giving and A]]nual Gift Day income,. the restriction on activities the loss of income from letting our premis¢s to third parties; and, the ban on public ev¢nts meant we wer¢ unable to benefit from fund raisins opportunities (e.g. music 8hows> quiz nights, ¢tc.). Although ther¢ was some imPTovement in 2022, probletns with the heating system m¢ant that hall users have sought facilities elsewheTe and that improvement in income has not been maintained. As a financial measur¢ of the residual impact of COVID-19 restrictions and the C￿￿ent heating issue5, our hall letting inLon]e was £14,753 or 500/0 down on the previous year. Our illcome from offei'ings (donations) has been affected by a number of changes to the congregational roll (membeiB who have pass¢d away o¥ moved into care homes or moved to other p￿ry￿es} and a reduction in those regularly attending. As a result, donations as shown in the account totalled £25,433 which represents a decrease of 270/0 on the previous year. Page 5 of 14 Financial Review (Contd) Expertditur¢ on property Tepairs and tnainlenance was modest. The Trustees continue to be conscious of the need to prioritise maintenance tssks in order to avoid ¢merg¢ncies developing Éhat will have an adverse effect on the Chuirh's IAmit¢d reserves, Reseryes Policy It is the Trustees, policy to hold reserv¢s of approximatcly six-month expenditure including designated funds and tklat objective was missed by 31 December 2023. At th¢ end of 2023, St Andrew's h¢ld unrestricted cash funds of £13,189 (or approx. 50% of the six-month target). This represents a significant decrease from the 2020 position that is the result of the reduction in income from ball lettings and offerings, which themselves ar¢ the result of the COVID-19 {Coronavirus} restrictions on traveling, gathering, and meeting. These adverse operating conditions meant thdt si Andrew's had to use its reserves to maintain activities. The Trustees are satisfied that its policy objective for its Reserves is the right one (i.e., cuttent funds provide the Minimu￿ cover necessary for at least six-month expenditure.. St Andrew's continues to hope that this objective can b¢ re-secured at the ¢arliest opportunity. Statement of Trustees, Responsibilities The members of the Kirk S¢ssion must prepar¢ fmancial statements that give sufficient detail to enable &n appreciation of the transactions of the Church duting the financial year. The members of the Ktrk Session are responsible for ke¢ping proper accounting records that, on qllesL must reflect the financial position of the Church at that time. This fftust be done to ensur¢ that the fiiwicial stat¢ments comply with th¢ Cbarities and Trust¢¢ Investm¢nt (8cotland) Aet 2005, the Charities Accounts (Scotlnnd) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Cbw'ch of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for th¢ preveijtion andlor d¢tection of fraud alld other irregularities, Approved by th¢ TTUSf¢es and sign¢d on their behal£, Signed: Date . Session Clerk Page 6 of 14 Edinburgh St Andrew's Clermiston - SC 002748 Independent Examiner's Report to the Trustees of EdRnburgh St Andrew's Clermiston Church of Scotland I ieport on the accounts of the charity for the year end￿ 31 December 2023 which are seÈ out on pages 8 to 12. Respective respon5Abiliti¢s of tnutees and examiner The Charity's trustees are responsible for tbe preparation of the accounts in accordance with the terms of the Chwities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation l O(l) (d) of th¢ Accounts Regulations does uot apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have oome to my attention. Basis of independent exajniner's statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination inLludes a review of the accounting re¢oTds kept by the charity and a comparison of the accounts presenied with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trnstees concerning any such n￿tters. The pro¢¢dures undertaken do not provide all the evidence thal would be required in an audit, and consequently I do not express an audit opinion on th¢ view given by th¢ accounts. Independent examiner's statement In the course of my examination, no matter h&% come to my attention: which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepa￿ accounts which aceord with the accounting ￿￿ordS and con]ply with Regulation 9 of the 2006 Accounts Regulations have not been meL or 2. to which, in my opinion, att¢ntion should b¢ drawn in order to enabl¢ a proper understanding of the accounts to be reached. Signed: .Date. 2024 'Y4me: Address: l-lollis Accounting Ltsl, 3 Melville Crescent, EDINBURGH, IH3 7HW Page 7 of 14 Edinbu h St Andrew's Clermiston Recei ts and Pa ments Account Year ended 31 December 2023 Unrestricted Funds 2023 Restrieted Funds 2023 Endowment Funds 2023 Total 2023 Total 2022 Rectl Donations Note 25,433 25.433 34,472 tKgacies Aotivities for Generating Funds Bwik & Depo8it intsrest Invesknent incom¢ 914 914 1,288 66 240 240 220 26.653 26,653 35,988 Rentsl of premises Sale of assets Sale of snvestments 14,753 14,753 27,408 Grants Receipts from General Trnytees Otlier iieceipts 1,398 1,398 222 Total Reeel ts ments Costs of generaling funds Charitable activities Governallec costs 243 243 222 28.345 515 23,717 277 S2,602 792 64,159 660 Total Pa ments Ex¢ess of Receipts over Payments for the year before transfers 13,701 . 23.994 -10,293 -1,423 Transf¢rs -23.994 23,994 Exeess of Receipts over Payments for the year Page 8 of 14 Edinbur h St Andrew's Clermiston Recei ts and Pa ments Account Year ended 31 December 2023 Unrestricted funds Restri¢t¢d funds Endowment funds Totfél 2023 Total 2022 Note Jlank & De osit Balanees Bank & deposit balances brou￿)¢ forward 23,482 1,683 25,165 26,588 Movement in year: Exces8 of Receipts over Payments for the ycar 10,293 -10,293 -1,423 Bank & deposit b&lan¢es ¢arri¢d forward 14,872 25,165 Investments at market value (Cost £1,000) 11,660 11,660 10000 Assets Gift Aid Receivable- 2024 Hall Letting In¢ome 3,327 675 3.327 675 4,109 839 4.002 4,948 Liabilities Not Applicable The accounts were approved by the Kirk Session on 16 February 2024 For and on behaIf of the Kxrk Session. Page 9 of 14 Edinbu h St Andrew's Clenniston Notes to the Aecounts l Tyustee Remuneration and Related Party Transactions No trustee receivea any remuneration or reimbursement of expenses during the year. No tn￿tee or a person related to a trllstee had an erson llot uitiluded here. 2 Movements in Funds At31 De¢ 2023 At l January 2023 Receipts Payments Transfer8 Unrestri¢ted funds Design*¢d Fabrie Fund Designated Musi¢ Fund General Fund 20,384 20,384 23,482 42,804 -29.103 13,189 Restricted funds Clcrnitston Churches Fund 473 473 FAST Projeci Fund Modcmisation of Toilets Fund "Breatbing Spac¢" S¢rvi¢es Fund -23,994 23.994 700 700 253 253 257 Leprosy Fund 257 -23994 23,994 Endoivment funds Not Applicable Total funds 42,804 -53,097 ose8 of De51 nat¢d Funds Fabric Fund: I'he Trusl¢¢s have set aside funds for the maintenance of the Church property. Music Fund: The Trnstees have set aside funds for the purchase of musi¢ resources for use ill worship. Pur OS￿ of Restricted Funds Clemiston Churches Fund: The fill]d is to support charitable works by 81 Andrew's and St Kentigern's. FAST Project Fund.. Th¢ fund is to support vari()us ways of engageLneTht within the wider coinmunity of Clerniiston. Modernisation of Toilets Fund: This fund is to tacilitate & feasibility study into upgrading the toilet facilities. "Breathing Spaoe" Services Fund: Thts fund is to assist with th¢ provision of additional mid-week services, Leprosy Fund.. This fund is to support the works of the Leprosy Mission. Page 10 of 14 UDrestri¢ted Funds 2023 Restricted Funds 2023 Endowmellt Funds 2023 Total 2023 Total 2022 3. Analysis of Donation8 WFO Scheme (non-Gift Aid) Gift Aid Donations Tax Recovered on Gtft Aid Donations Otdinary Offerings (Open Plate) Oth¢r Offerings. Donations et¢ 2,095 16,435 4,875 985 1,043 2,095 16,435 4,875 985 1,043 25,433 3,989 16,435 10,519 2,022 1,507 34,472 Analysis of Other Income Other Don8tions Weddings & Funeral Services 1,298 loo 1,398 1,298 100 1,398 22 200 222 5. AnatysÉs of Payments Costs of generating funds Investmont Managen, fees Offering envelopes Expenses for Church Evetits 226 226 17 198 24 222 17 243 Charitable Activities Ministries & Mission allocation Presbytery dues VolTr]ntary Additiona] Stipend Mittister's expellses Mini5t¢rial Assistan Pulpit supply Oth￿. staffmg costs Fabric repairs & maiiit¢Dance Council Tax 9.235 419 9.235 419 17.054 1,060 441 5,888 747 6.445 2,251 784 441 22.307 1,531 6.445 6,807 2.742 276 23,232 1,418 5,275 10,823 1516 48 1,097 166 1,191 16,419 784 Heat and light Insul￿£¢ Oth¢r building costs (Grounds MainL) Church offi¢¢ expenses Orgat] & music Prititing, stationery, and postage Other expenses (inc Bank Charges) Donotions to other charities 4,556 1,958 1.173 1,173 962 962 28045 23,717 52.062 64,159 Governance eosts Independent examiner's fees 515 277 792 660 Page 11 of 14 Othcr payments Purcbase of assets Purchase of snvestm¢nts MAnister'8 Stipend All Church of Scotjand congregations contribute to th¢ National stipend Fvlld that b¢ars the costs of all ministers, stipends and employer's conti?butions for national insurall￿ pension, and housing and loan fimd. Ministers, stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £30,135 and the maximum stipend (in th¢ fifth and subsequent years) £37,032. 2023 2022 Colleelions for Third Parti Leprosy Mission Christian Aid Page 12 of 14 APPEM>IX FUNDS HELD ON BEHALF OF THF CONGRII GATION BY THE CHIJRCH OF SCOTLAND GENERAL TRUSTEES CAPITAL ACCOUNT 2023 2022 Credit Balances held at 31 December at Cost 69,578 Market Value of Balances at 31 Dec¢mbeT 97,026 REVENUE ACCOUNT Credit Balance at 31 December 60,235 55074 Page 13 of14 THISPAGE IS INTENTIONALL YLEFTBLANK